Финансово-счетоводни аспекти на търговската несъстоятелност при строителни предприятия
Financial and Accounting Aspect of Commercial Insolvency in Construction Enterprises

Author(s): Stoyan Georgiev
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: insolvency; going concern; accounting estimate; risk assessment
Summary/Abstract: The main purpose of the current paper is to present accounting and financial aspects of commercial insolvency in Bulgarian construction enterprises. First, the author studies the nature of insolvency according to Bulgarian law. Contradictions in accounting procedures, evaluation on liquidation base and financial model for predicting future bankruptcy are also main issues in this paper.

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